{"id":10231,"date":"2026-03-15T17:15:06","date_gmt":"2026-03-15T14:15:06","guid":{"rendered":"https:\/\/sarhgroups.com\/products\/electronic-jordanian-certified-public-accountant-jcpa-question-bank"},"modified":"2026-08-29T17:24:06","modified_gmt":"2026-08-29T14:24:06","slug":"electronic-jordanian-certified-public-accountant-jcpa-question-bank","status":"publish","type":"product","link":"https:\/\/sarhgroups.com\/en\/products\/electronic-jordanian-certified-public-accountant-jcpa-question-bank","title":{"rendered":"Electronic Jordanian Certified Public Accountant (JCPA) Question Bank"},"content":{"rendered":"<p><!-- Optional polish block: hover + motion only. Layout works fully without it. --><\/p>\n<style> .sjq-card{transition:transform .25s ease,box-shadow .25s ease,border-color .25s ease} @media (hover:hover){.sjq-card:hover{transform:translateY(-6px);border-color:transparent;box-shadow:0 24px 56px rgba(22,36,63,.13)}} .sjq-btn{transition:transform .2s ease,background .2s ease,color .2s ease} @media (hover:hover){ .sjq-btn:hover{transform:translateY(-2px)} .sjq-btn-red:hover{background:#8f1214 !important} .sjq-btn-ghost:hover{background:#16243f !important;color:#fff !important} .sjq-btn-white:hover{background:#16243f !important;color:#fff !important} .sjq-btn-soft:hover{background:rgba(255,255,255,.16) !important} } .sjq-bar>i{display:block;height:100%;border-radius:inherit;background:#b5181a;animation:sjqGrow 1.1s ease both} .sjq-bar-l>i{background:#16243f} @keyframes sjqGrow{from{width:0}} @media (prefers-reduced-motion:reduce){.sjq-card,.sjq-btn{transition:none}.sjq-bar>i{animation:none}} \/* Break out of WooCommerce's narrow description column, then cap content at 1240 centered. *\/ .sjq-root{position:relative;box-sizing:border-box;width:100vw;max-width:100vw;margin-inline:calc(50% - 50vw);padding-inline:clamp(16px,4vw,40px)} .sjq-inner{width:100%;max-width:1240px;margin-inline:auto} .sjq-root p:empty{display:none !important}.sjq-root div>br{display:none !important} \/* sarh-product-rich-v1 spx *\/ .spx{margin-top:28px;font-family:inherit}.spx *{box-sizing:border-box}.spx-eb{display:inline-block;padding:5px 12px;border-radius:999px;background:#fdf0f0;color:#b5181a;font-size:12px;font-weight:800;margin-bottom:10px}.spx h3{margin:0 0 14px;color:#16243f;font-size:clamp(19px,2.2vw,24px);font-weight:850;line-height:1.5}.spx-sec{margin-bottom:30px}.spx-faq{display:grid;gap:10px}.spx-qa{border:1px solid #e2e8f0;border-radius:14px;background:#fff;overflow:hidden}.spx-qa summary{padding:15px 18px;cursor:pointer;font-weight:800;color:#16243f;list-style:none;position:relative;font-size:14.5px;line-height:1.7}.spx-qa summary::-webkit-details-marker{display:none}.spx-qa summary::after{content:\"+\";position:absolute;inset-inline-end:16px;top:12px;font-size:20px;font-weight:800;color:#b5181a}.spx-qa[open] summary::after{content:\"\\2212\"}.spx-qa p{margin:0;padding:0 18px 16px;color:#5a6577;font-size:14px;line-height:1.9}.spx-rel{display:grid;grid-template-columns:repeat(auto-fit,minmax(210px,1fr));gap:12px}.spx-rel a{display:block;padding:16px 18px;border:1px solid #e2e8f0;border-radius:14px;background:#fff;text-decoration:none;transition:border-color .15s,box-shadow .15s}.spx-rel a:hover{border-color:#b5181a;box-shadow:0 6px 18px rgba(16,22,38,.07)}.spx-rel b{display:block;color:#16243f;font-size:14px;line-height:1.6;margin-bottom:4px}.spx-rel span{display:block;color:#5a6577;font-size:12.5px;line-height:1.6}<\/style>\n<div dir=\"ltr\" lang=\"en\" class=\"sjq-root\" style=\"box-sizing:border-box;font-family:'Alilato','Cairo',Tahoma,Arial,sans-serif;color:#101827;line-height:1.8;\">\n<div class=\"sjq-inner\"><!-- ========== 1. HERO ========== --><\/p>\n<div style=\"box-sizing:border-box;background:linear-gradient(135deg,#101827 0%,#16243f 58%,#0d172c 100%);border-radius:32px;padding:clamp(24px,3.6vw,44px);margin-bottom:16px;box-shadow:0 22px 58px rgba(13,23,43,.16);\">\n<div style=\"display:inline-flex;align-items:center;gap:9px;color:#f3abb1;font-size:13px;font-weight:800;margin-bottom:14px;\"><span style=\"display:inline-block;width:8px;height:8px;border-radius:50%;background:#fff;box-shadow:0 0 0 6px rgba(255,255,255,.08);\"><\/span> JCPA Question Bank on SarhOnline Platform <\/div>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:clamp(22px,3vw,40px);align-items:center;\"><!-- copy --><\/p>\n<div>\n<h2 style=\"margin:0 0 14px;color:#fff;font-size:clamp(30px,4vw,50px);line-height:1.2;font-weight:800;text-align:left;\"><span style=\"direction:ltr;unicode-bidi:isolate;color:#f3abb1;\">4,000+<\/span> questions in Arabic,<br \/> and &#8216;Allam&#8217; guides you question by question. <\/h2>\n<p style=\"margin:0;color:#d8dfeb;font-size:16px;line-height:1.95;text-align:left;\"> Jordanian Certified Public Accountant Question Bank, with explanations for each question and simulation exams prepared by subject matter experts, featuring an interface that mimics the actual Association exam. And &#8216;Allam&#8217; \u2014 the smart JCPA assistant \u2014 understands the certification books and question bank, explains to you in Arabic, corrects your written answers, and adjusts your study plan according to your progress.       <\/p>\n<div style=\"display:flex;flex-wrap:wrap;gap:9px;margin-top:20px;\"> <a class=\"sjq-btn sjq-btn-red\" href=\"https:\/\/online.sarhint.com\" target=\"_blank\" rel=\"noopener\" style=\"display:inline-flex;align-items:center;justify-content:center;min-height:48px;padding:11px 22px;border-radius:999px;background:#b5181a;color:#fff;text-decoration:none;font-size:15px;font-weight:800;\"> Start Free Sample <\/a><a class=\"sjq-btn sjq-btn-soft\" href=\"#sjq-access\" style=\"display:inline-flex;align-items:center;justify-content:center;min-height:48px;padding:11px 22px;border-radius:999px;background:rgba(255,255,255,.08);border:1px solid rgba(255,255,255,.18);color:#fff;text-decoration:none;font-size:15px;font-weight:800;\"> Subscription Details <\/a> <\/div>\n<\/div>\n<p><!-- signature: exam simulator card --><\/p>\n<div style=\"padding:clamp(14px,1.6vw,20px);border:1px solid rgba(255,255,255,.12);border-radius:26px;background:rgba(255,255,255,.07);\">\n<div style=\"padding:16px;border-radius:20px;background:#fff;box-shadow:0 18px 44px rgba(13,23,43,.22);\">\n<div style=\"display:flex;align-items:center;justify-content:space-between;gap:10px;padding-bottom:12px;border-bottom:1px solid #dfe4ea;\"><strong style=\"color:#16243f;font-size:12px;\">JCPA Exam Simulation \u2014 Paper Two<\/strong><span style=\"direction:ltr;unicode-bidi:isolate;color:#b5181a;font-size:12px;font-weight:800;\">01:29:42<\/span><\/div>\n<div style=\"display:flex;align-items:center;justify-content:space-between;gap:10px;margin:13px 0 7px;color:#687386;font-size:10.5px;\"><span>Question <span style=\"direction:ltr;unicode-bidi:isolate;color:#16243f;font-weight:800;\">12<\/span> of <span style=\"direction:ltr;unicode-bidi:isolate;\">60<\/span><\/span><span>Marked for Review<\/span><\/div>\n<p><span class=\"sjq-bar\" style=\"display:block;height:6px;overflow:hidden;border-radius:999px;background:#eef3f7;\"><i style=\"width:20%\"><\/i><\/span><\/p>\n<p style=\"margin:14px 0 11px;color:#16243f;font-size:12.5px;line-height:1.8;font-weight:700;\"> When re-evaluating a finance lease contract, which treatment aligns with the applicable standard?  <\/p>\n<div style=\"display:grid;gap:7px;\"><span style=\"display:flex;align-items:center;gap:8px;padding:9px 11px;border:1px solid #dfe4ea;border-radius:11px;color:#687386;font-size:11px;\"><b style=\"display:grid;place-items:center;width:19px;height:19px;border-radius:50%;background:#eef3f7;color:#16243f;font-size:9.5px;\">A<\/b> Option One <\/span><span style=\"display:flex;align-items:center;gap:8px;padding:9px 11px;border:1px solid #b5181a;border-radius:11px;background:#f7e9eb;color:#16243f;font-size:11px;font-weight:700;\"><b style=\"display:grid;place-items:center;width:19px;height:19px;border-radius:50%;background:#b5181a;color:#fff;font-size:9.5px;\">B<\/b> Selected Option <\/span><span style=\"display:flex;align-items:center;gap:8px;padding:9px 11px;border:1px solid #dfe4ea;border-radius:11px;color:#687386;font-size:11px;\"><b style=\"display:grid;place-items:center;width:19px;height:19px;border-radius:50%;background:#eef3f7;color:#16243f;font-size:9.5px;\">C<\/b> Option Three <\/span> <\/div>\n<div style=\"display:grid;grid-template-columns:repeat(10,1fr);gap:4px;margin-top:14px;padding-top:13px;border-top:1px solid #dfe4ea;\"><span style=\"display:grid;place-items:center;aspect-ratio:1;border-radius:6px;background:#16243f;color:#fff;font-size:9px;font-weight:800;\">1<\/span><span style=\"display:grid;place-items:center;aspect-ratio:1;border-radius:6px;background:#16243f;color:#fff;font-size:9px;font-weight:800;\">2<\/span><span style=\"display:grid;place-items:center;aspect-ratio:1;border-radius:6px;background:#16243f;color:#fff;font-size:9px;font-weight:800;\">3<\/span><span style=\"display:grid;place-items:center;aspect-ratio:1;border-radius:6px;background:#f3ebdf;color:#16243f;font-size:9px;font-weight:800;\">4<\/span><span style=\"display:grid;place-items:center;aspect-ratio:1;border-radius:6px;background:#16243f;color:#fff;font-size:9px;font-weight:800;\">5<\/span><span style=\"display:grid;place-items:center;aspect-ratio:1;border-radius:6px;background:#eef3f7;color:#687386;font-size:9px;font-weight:800;\">6<\/span><span style=\"display:grid;place-items:center;aspect-ratio:1;border-radius:6px;background:#eef3f7;color:#687386;font-size:9px;font-weight:800;\">7<\/span><span style=\"display:grid;place-items:center;aspect-ratio:1;border-radius:6px;background:#b5181a;color:#fff;font-size:9px;font-weight:800;\">12<\/span><span style=\"display:grid;place-items:center;aspect-ratio:1;border-radius:6px;background:#eef3f7;color:#687386;font-size:9px;font-weight:800;\">13<\/span><span style=\"display:grid;place-items:center;aspect-ratio:1;border-radius:6px;background:#eef3f7;color:#687386;font-size:9px;font-weight:800;\">14<\/span><\/div>\n<div style=\"display:flex;align-items:center;justify-content:space-between;gap:8px;margin-top:11px;font-size:9.5px;color:#687386;\"><span style=\"display:inline-flex;align-items:center;gap:5px;\"><b style=\"width:9px;height:9px;border-radius:3px;background:#16243f;\"><\/b> Answered<\/span><span style=\"display:inline-flex;align-items:center;gap:5px;\"><b style=\"width:9px;height:9px;border-radius:3px;background:#f3ebdf;\"><\/b> For Review<\/span><span style=\"display:inline-flex;align-items:center;gap:5px;\"><b style=\"width:9px;height:9px;border-radius:3px;background:#eef3f7;\"><\/b> Unopened<\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><!-- stats inside hero --><\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(128px,1fr));gap:10px;margin-top:clamp(20px,2.4vw,30px);\">\n<div style=\"padding:15px 12px;border:1px solid rgba(255,255,255,.13);border-radius:16px;background:rgba(255,255,255,.06);text-align:center;\"><strong style=\"display:block;direction:ltr;unicode-bidi:isolate;color:#fff;font-size:23px;line-height:1.15;\">3,500+<\/strong><span style=\"display:block;margin-top:5px;color:#c8d3e3;font-size:11.5px;\">Multiple-Choice Questions<\/span><\/div>\n<div style=\"padding:15px 12px;border:1px solid rgba(255,255,255,.13);border-radius:16px;background:rgba(255,255,255,.06);text-align:center;\"><strong style=\"display:block;direction:ltr;unicode-bidi:isolate;color:#fff;font-size:23px;line-height:1.15;\">800+<\/strong><span style=\"display:block;margin-top:5px;color:#c8d3e3;font-size:11.5px;\">Written Questions &#038; Case Studies<\/span><\/div>\n<div style=\"padding:15px 12px;border:1px solid rgba(255,255,255,.13);border-radius:16px;background:rgba(255,255,255,.06);text-align:center;\"><strong style=\"display:block;direction:ltr;unicode-bidi:isolate;color:#fff;font-size:23px;line-height:1.15;\">172<\/strong><span style=\"display:block;margin-top:5px;color:#c8d3e3;font-size:11.5px;\">Indexed Topics<\/span><\/div>\n<div style=\"padding:15px 12px;border:1px solid rgba(255,255,255,.13);border-radius:16px;background:rgba(255,255,255,.06);text-align:center;\"><strong style=\"display:block;direction:ltr;unicode-bidi:isolate;color:#fff;font-size:23px;line-height:1.15;\">2,215<\/strong><span style=\"display:block;margin-top:5px;color:#c8d3e3;font-size:11.5px;\">Review Cards in 7 Sets<\/span><\/div>\n<\/div>\n<\/div>\n<p><!-- ========== 2. PRICE \/ ACCESS ========== --><\/p>\n<div id=\"sjq-access\" style=\"display:flex;align-items:center;justify-content:space-between;gap:16px;flex-wrap:wrap;padding:20px 22px;margin-bottom:clamp(30px,4vw,46px);border:1px solid #dfe4ea;border-radius:22px;background:#f7f6f3;\">\n<div style=\"min-width:min(100%,260px);\"><span class=\"clean-price-engine\" style=\"display:block;margin-bottom:5px;\"><\/span><span style=\"display:block;color:#687386;font-size:12.5px;line-height:1.7;\"> 18-month subscription starts upon first login to SarhOnline, not from the purchase date. Account works on two devices.   <\/span><\/div>\n<p><a class=\"sjq-btn sjq-btn-red\" href=\"https:\/\/online.sarhint.com\" target=\"_blank\" rel=\"noopener\" style=\"display:inline-flex;align-items:center;justify-content:center;min-height:46px;padding:10px 20px;border-radius:999px;background:#b5181a;color:#fff;text-decoration:none;font-size:14px;font-weight:800;\"> Try the platform before buying <\/a><\/div>\n<p><!-- ========== 3. STUDY TOOLS ========== --><\/p>\n<div style=\"margin-bottom:clamp(30px,4vw,46px);\">\n<div style=\"display:inline-flex;align-items:center;gap:8px;color:#b5181a;font-size:12px;font-weight:800;margin-bottom:8px;\"><span style=\"display:inline-block;width:7px;height:7px;border-radius:50%;background:#b5181a;box-shadow:0 0 0 5px rgba(181,24,26,.09);\"><\/span> Study Tools <\/div>\n<h3 style=\"margin:0;color:#16243f;font-size:clamp(26px,3vw,38px);line-height:1.28;font-weight:800;text-align:left;\"> More than a question bank: a complete preparation system.  <\/h3>\n<p style=\"max-width:760px;margin:9px 0 20px;color:#687386;font-size:14.5px;line-height:1.85;text-align:left;\"> Each tool feeds the other: solve, understand the reason for the answer, review your weak areas, then measure your readiness before exam day.     <\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(228px,1fr));gap:12px;\">\n<div class=\"sjq-card\" style=\"padding:22px;border:1px solid #dfe4ea;border-radius:22px;background:#fff;\"><span style=\"display:grid;place-items:center;width:42px;height:42px;margin-bottom:15px;border-radius:14px;background:#f7e9eb;color:#b5181a;font-size:11px;font-weight:800;\">AI<\/span><\/p>\n<h4 style=\"margin:0 0 8px;color:#16243f;font-size:18px;font-weight:800;text-align:left;\">&#8216;Allam&#8217; \u2014 JCPA Assistant<\/h4>\n<p style=\"margin:0;color:#687386;font-size:13px;line-height:1.85;text-align:left;\"> Ask it in Arabic about any concept or question, it corrects your written answers, and builds a study plan that changes with your progress.   <\/p>\n<\/div>\n<div class=\"sjq-card\" style=\"padding:22px;border:1px solid #dfe4ea;border-radius:22px;background:#fff;\"><span style=\"display:grid;place-items:center;width:42px;height:42px;margin-bottom:15px;border-radius:14px;background:#eef3f7;color:#16243f;font-size:15px;font-weight:800;\">?<\/span><\/p>\n<h4 style=\"margin:0 0 8px;color:#16243f;font-size:18px;font-weight:800;text-align:left;\">Explanation with every question<\/h4>\n<p style=\"margin:0;color:#687386;font-size:13px;line-height:1.85;text-align:left;\"> Not just an answer key: each question explains why the answer is correct and how to arrive at it in the exam.  <\/p>\n<\/div>\n<div class=\"sjq-card\" style=\"padding:22px;border:1px solid #dfe4ea;border-radius:22px;background:#fff;\"><span style=\"display:grid;place-items:center;width:42px;height:42px;margin-bottom:15px;border-radius:14px;background:#f3ebdf;color:#16243f;font-size:15px;font-weight:800;\">\u25a4<\/span><\/p>\n<h4 style=\"margin:0 0 8px;color:#16243f;font-size:18px;font-weight:800;text-align:left;\">Review Cards<\/h4>\n<p style=\"margin:0;color:#687386;font-size:13px;line-height:1.85;text-align:left;\"><span style=\"direction:ltr;unicode-bidi:isolate;font-weight:800;color:#16243f;\">2,215<\/span> cards distributed across 7 sets for quick and spaced review before the exam. <\/p>\n<\/div>\n<div class=\"sjq-card\" style=\"padding:22px;border:1px solid #dfe4ea;border-radius:22px;background:#fff;\"><span style=\"display:grid;place-items:center;width:42px;height:42px;margin-bottom:15px;border-radius:14px;background:#eef3f7;color:#b5181a;font-size:15px;font-weight:800;\">%<\/span><\/p>\n<h4 style=\"margin:0 0 8px;color:#16243f;font-size:18px;font-weight:800;text-align:left;\">Readiness Indicator<\/h4>\n<p style=\"margin:0;color:#687386;font-size:13px;line-height:1.85;text-align:left;\"> Your readiness percentage, study sequence, and reports showing strong and weak topics and what deserves your next focus.   <\/p>\n<\/div>\n<\/div>\n<\/div>\n<p><!-- ========== 4. ALLAM ========== --><\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:clamp(20px,2.6vw,34px);align-items:center;padding:clamp(24px,3.4vw,42px);margin-bottom:clamp(30px,4vw,46px);border-radius:32px;background:#eef3f7;\">\n<div>\n<div style=\"color:#b5181a;font-size:12px;font-weight:800;margin-bottom:7px;\">&#8216;Allam&#8217; \u00b7 Smart Study Assistant<\/div>\n<h3 style=\"margin:0;color:#16243f;font-size:clamp(25px,3vw,36px);line-height:1.3;font-weight:800;text-align:left;\"> Explains in Arabic, and corrects your writing just like an examiner would.  <\/h3>\n<p style=\"margin:10px 0 0;color:#5b6675;font-size:14.5px;line-height:1.9;text-align:left;\"> &#8216;Allam&#8217; is built on JCPA books and Sarh&#8217;s question bank, not on general information. Write your written answer as you would in the exam, and it will give you a score out of 100 with reasons for deductions and points for improvement.    <\/p>\n<div style=\"display:grid;gap:9px;margin-top:18px;\">\n<div style=\"display:flex;align-items:flex-start;gap:10px;color:#16243f;font-size:13.5px;font-weight:700;\"><span style=\"display:grid;place-items:center;flex:0 0 21px;width:21px;height:21px;margin-top:2px;border-radius:50%;background:#fff;color:#b5181a;font-size:11px;\">\u2713<\/span> Explains any question or concept in Arabic, step-by-step   <\/div>\n<div style=\"display:flex;align-items:flex-start;gap:10px;color:#16243f;font-size:13.5px;font-weight:700;\"><span style=\"display:grid;place-items:center;flex:0 0 21px;width:21px;height:21px;margin-top:2px;border-radius:50%;background:#fff;color:#b5181a;font-size:11px;\">\u2713<\/span> Corrects written answers and case studies  <\/div>\n<div style=\"display:flex;align-items:flex-start;gap:10px;color:#16243f;font-size:13.5px;font-weight:700;\"><span style=\"display:grid;place-items:center;flex:0 0 21px;width:21px;height:21px;margin-top:2px;border-radius:50%;background:#fff;color:#b5181a;font-size:11px;\">\u2713<\/span> A study plan that adapts to your pace and weaknesses  <\/div>\n<\/div>\n<\/div>\n<div style=\"padding:18px;border-radius:26px;background:#fff;box-shadow:0 20px 48px rgba(22,36,63,.12);\">\n<div style=\"display:flex;align-items:center;justify-content:space-between;gap:10px;padding-bottom:13px;border-bottom:1px solid #dfe4ea;\">\n<div style=\"display:flex;align-items:center;gap:9px;color:#16243f;font-weight:800;font-size:13px;\"><span style=\"display:grid;place-items:center;width:34px;height:34px;border-radius:12px;background:#b5181a;color:#fff;font-size:10px;\">AI<\/span> &#8216;Allam&#8217; \u2014 JCPA  <\/div>\n<p><span style=\"color:#687386;font-size:10px;\">Based on Certification Material<\/span><\/div>\n<div style=\"margin:14px 26px 9px 0;padding:11px 13px;border-radius:14px 14px 4px 14px;background:#16243f;color:#fff;font-size:12px;line-height:1.75;\"> I wrote an answer about provisions treatment\u2026 review it for me and give me a score. <\/div>\n<div style=\"margin:0 0 12px 20px;padding:11px 13px;border:1px solid #dfe4ea;border-radius:14px 14px 14px 4px;background:#f7f6f3;color:#3f4a5d;font-size:12px;line-height:1.75;\"> The basis is correct: you adhered to the current obligation condition. You&#8217;re missing the timing of recognition and measurement of present value \u2014 two lines that would raise your score.   <\/div>\n<div style=\"padding:14px;border:1px solid #dfe4ea;border-radius:18px;background:#fff;\">\n<div style=\"display:flex;align-items:center;justify-content:space-between;gap:10px;margin-bottom:11px;\"><strong style=\"color:#16243f;font-size:12.5px;\">Written Answer Score<\/strong><span style=\"direction:ltr;unicode-bidi:isolate;color:#b5181a;font-size:15px;font-weight:800;\">86 \/ 100<\/span><\/div>\n<p><span class=\"sjq-bar\" style=\"display:block;height:7px;overflow:hidden;border-radius:999px;background:#eef3f7;\"><i style=\"width:86%\"><\/i><\/span><\/p>\n<div style=\"display:grid;gap:6px;margin-top:12px;color:#687386;font-size:11px;line-height:1.65;\"><span>\u2014 Add the timing of provision recognition<\/span><span>\u2014 Mention the basis for measuring present value<\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><!-- ========== 5. MOCK EXAMS ========== --><\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:0;overflow:hidden;margin-bottom:clamp(30px,4vw,46px);border-radius:32px;background:#16243f;\">\n<div style=\"padding:clamp(24px,3.2vw,40px);\">\n<div style=\"color:#f3abb1;font-size:12px;font-weight:800;margin-bottom:7px;\">Simulation Exams<\/div>\n<h3 style=\"margin:0;color:#fff;font-size:clamp(25px,3vw,36px);line-height:1.3;font-weight:800;text-align:left;\"> Train for exam day, not just questions.  <\/h3>\n<p style=\"margin:10px 0 0;color:#d8dfeb;font-size:14.5px;line-height:1.9;text-align:left;\"> Mock exams prepared by Sarh specialists, within an interface that simulates the JCPA exam in design, timing, navigation, and mark-for-review functionality. You can also build your own exam from the question bank based on the topics you want to focus on.   <\/p>\n<div style=\"display:grid;gap:9px;margin-top:18px;\">\n<div style=\"display:flex;gap:9px;color:#fff;font-size:13.5px;font-weight:700;\"><span style=\"color:#f3abb1;\">\u2713<\/span> Interface and user experience identical to the exam experience<\/div>\n<div style=\"display:flex;gap:9px;color:#fff;font-size:13.5px;font-weight:700;\"><span style=\"color:#f3abb1;\">\u2713<\/span> Timer, Mark for Review, and Question Browser  <\/div>\n<div style=\"display:flex;gap:9px;color:#fff;font-size:13.5px;font-weight:700;\"><span style=\"color:#f3abb1;\">\u2713<\/span> Ready-made exams, or build your own <\/div>\n<div style=\"display:flex;gap:9px;color:#fff;font-size:13.5px;font-weight:700;\"><span style=\"color:#f3abb1;\">\u2713<\/span> Detailed Report on Topics and Weaknesses<\/div>\n<\/div>\n<\/div>\n<div style=\"padding:clamp(18px,2.2vw,26px);background:#eef3f7;\">\n<div style=\"padding:18px;border-radius:22px;background:#fff;box-shadow:0 16px 38px rgba(22,36,63,.12);\">\n<div style=\"display:flex;align-items:center;justify-content:space-between;gap:10px;padding-bottom:13px;border-bottom:1px solid #dfe4ea;\"><strong style=\"color:#16243f;font-size:12.5px;\">Performance Report After Test<\/strong><span style=\"color:#687386;font-size:10px;\">Illustrative Sample<\/span><\/div>\n<div style=\"display:flex;align-items:flex-end;justify-content:space-between;gap:12px;margin:15px 0 16px;\">\n<div><span style=\"display:block;color:#687386;font-size:10.5px;\">Readiness Percentage<\/span><strong style=\"display:block;direction:ltr;unicode-bidi:isolate;color:#16243f;font-size:32px;line-height:1.1;\">68%<\/strong><\/div>\n<p><span style=\"padding:6px 11px;border-radius:999px;background:#f7e9eb;color:#b5181a;font-size:11px;font-weight:800;\">&#8216;Allam&#8217; recommended 3 topics<\/span><\/div>\n<div style=\"display:grid;gap:12px;\">\n<div>\n<div style=\"display:flex;justify-content:space-between;gap:10px;margin-bottom:6px;color:#16243f;font-size:11.5px;font-weight:700;\"><span>Income Tax<\/span><span style=\"direction:ltr;unicode-bidi:isolate;color:#687386;\">82%<\/span><\/div>\n<p><span class=\"sjq-bar sjq-bar-l\" style=\"display:block;height:6px;overflow:hidden;border-radius:999px;background:#eef3f7;\"><i style=\"width:82%\"><\/i><\/span><\/div>\n<div>\n<div style=\"display:flex;justify-content:space-between;gap:10px;margin-bottom:6px;color:#16243f;font-size:11.5px;font-weight:700;\"><span>Financial Accounting<\/span><span style=\"direction:ltr;unicode-bidi:isolate;color:#687386;\">71%<\/span><\/div>\n<p><span class=\"sjq-bar sjq-bar-l\" style=\"display:block;height:6px;overflow:hidden;border-radius:999px;background:#eef3f7;\"><i style=\"width:71%\"><\/i><\/span><\/div>\n<div>\n<div style=\"display:flex;justify-content:space-between;gap:10px;margin-bottom:6px;color:#16243f;font-size:11.5px;font-weight:700;\"><span>Auditing Standards ISA<\/span><span style=\"direction:ltr;unicode-bidi:isolate;color:#b5181a;\">54%<\/span><\/div>\n<p><span class=\"sjq-bar\" style=\"display:block;height:6px;overflow:hidden;border-radius:999px;background:#eef3f7;\"><i style=\"width:54%\"><\/i><\/span><\/div>\n<div>\n<div style=\"display:flex;justify-content:space-between;gap:10px;margin-bottom:6px;color:#16243f;font-size:11.5px;font-weight:700;\"><span>Company Law<\/span><span style=\"direction:ltr;unicode-bidi:isolate;color:#b5181a;\">48%<\/span><\/div>\n<p><span class=\"sjq-bar\" style=\"display:block;height:6px;overflow:hidden;border-radius:999px;background:#eef3f7;\"><i style=\"width:48%\"><\/i><\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><!-- ========== 6. CONTENT COVERAGE ========== --><\/p>\n<div style=\"margin-bottom:clamp(30px,4vw,46px);\">\n<div style=\"display:inline-flex;align-items:center;gap:8px;color:#b5181a;font-size:12px;font-weight:800;margin-bottom:8px;\"><span style=\"display:inline-block;width:7px;height:7px;border-radius:50%;background:#b5181a;box-shadow:0 0 0 5px rgba(181,24,26,.09);\"><\/span> Content Coverage <\/div>\n<h3 style=\"margin:0;color:#16243f;font-size:clamp(26px,3vw,38px);line-height:1.28;font-weight:800;text-align:left;\">Both exam papers, topic by topic. <\/h3>\n<p style=\"max-width:760px;margin:9px 0 20px;color:#687386;font-size:14.5px;line-height:1.85;text-align:left;\"> Questions are indexed by section and topic, allowing you to precisely practice one section or build an exam combining multiple sections.  <\/p>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(290px,1fr));gap:14px;\"><!-- Paper 1 --><\/p>\n<div class=\"sjq-card\" style=\"overflow:hidden;border:1px solid #dfe4ea;border-radius:24px;background:#fff;\">\n<div style=\"display:flex;align-items:center;gap:12px;padding:16px 18px;border-bottom:1px solid #dfe4ea;background:#eef3f7;\"><span style=\"display:grid;place-items:center;flex:0 0 34px;width:34px;height:34px;border-radius:50%;background:#16243f;color:#fff;font-size:12px;font-weight:800;\">1<\/span><\/p>\n<div><strong style=\"display:block;color:#16243f;font-size:16px;\">Paper One<\/strong><span style=\"display:block;color:#687386;font-size:11px;\">Legislation and Taxes<\/span><\/div>\n<\/div>\n<div style=\"padding:18px;\">\n<div style=\"display:flex;flex-wrap:wrap;gap:6px;\"><span style=\"padding:5px 10px;border:1px solid #dfe4ea;border-radius:999px;background:#f7f6f3;color:#3f4a5d;font-size:11.5px;\">Profession Regulation<\/span><span style=\"padding:5px 10px;border:1px solid #dfe4ea;border-radius:999px;background:#f7f6f3;color:#3f4a5d;font-size:11.5px;\">Companies<\/span><span style=\"padding:5px 10px;border:1px solid #dfe4ea;border-radius:999px;background:#f7f6f3;color:#3f4a5d;font-size:11.5px;\">Commerce<\/span><span style=\"padding:5px 10px;border:1px solid #dfe4ea;border-radius:999px;background:#f7f6f3;color:#3f4a5d;font-size:11.5px;\">Insolvency<\/span><span style=\"padding:5px 10px;border:1px solid #dfe4ea;border-radius:999px;background:#f7f6f3;color:#3f4a5d;font-size:11.5px;\">Finance Lease<\/span><span style=\"padding:5px 10px;border:1px solid #dfe4ea;border-radius:999px;background:#f7f6f3;color:#3f4a5d;font-size:11.5px;\">Competition<\/span><span style=\"padding:5px 10px;border:1px solid #dfe4ea;border-radius:999px;background:#f7f6f3;color:#3f4a5d;font-size:11.5px;\">Audit Bureau<\/span><span style=\"padding:5px 10px;border:1px solid #dfe4ea;border-radius:999px;background:#f7f6f3;color:#3f4a5d;font-size:11.5px;\">Import Stamp Duties<\/span><span style=\"padding:5px 10px;border:1px solid #dfe4ea;border-radius:999px;background:#f7f6f3;color:#3f4a5d;font-size:11.5px;\">Integrity and Anti-Corruption<\/span><span style=\"padding:5px 10px;border:1px solid #dfe4ea;border-radius:999px;background:#f7f6f3;color:#3f4a5d;font-size:11.5px;\">Money Laundering and Terrorist Financing<\/span><span style=\"padding:5px 10px;border:1px solid #dfe4ea;border-radius:999px;background:#f7f6f3;color:#3f4a5d;font-size:11.5px;\">Social Security<\/span><span style=\"padding:5px 10px;border:1px solid #dfe4ea;border-radius:999px;background:#f7f6f3;color:#3f4a5d;font-size:11.5px;\">Banks<\/span><span style=\"padding:5px 10px;border:1px solid #dfe4ea;border-radius:999px;background:#f7f6f3;color:#3f4a5d;font-size:11.5px;\">Securities<\/span><span style=\"padding:5px 10px;border:1px solid #dfe4ea;border-radius:999px;background:#f7f6f3;color:#3f4a5d;font-size:11.5px;\">Investment<\/span><span style=\"padding:5px 10px;border:1px solid #dfe4ea;border-radius:999px;background:#f7f6f3;color:#3f4a5d;font-size:11.5px;\">Insurance<\/span><\/div>\n<div style=\"display:grid;gap:8px;margin-top:15px;padding-top:15px;border-top:1px solid #dfe4ea;\">\n<div style=\"display:flex;align-items:center;gap:9px;color:#16243f;font-size:13px;font-weight:700;\"><span style=\"color:#b5181a;\">\u2713<\/span> Income Tax<\/div>\n<div style=\"display:flex;align-items:center;gap:9px;color:#16243f;font-size:13px;font-weight:700;\"><span style=\"color:#b5181a;\">\u2713<\/span> Sales Tax<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><!-- Paper 2 --><\/p>\n<div class=\"sjq-card\" style=\"overflow:hidden;border:1px solid #dfe4ea;border-radius:24px;background:#fff;\">\n<div style=\"display:flex;align-items:center;gap:12px;padding:16px 18px;border-bottom:1px solid #dfe4ea;background:#eef3f7;\"><span style=\"display:grid;place-items:center;flex:0 0 34px;width:34px;height:34px;border-radius:50%;background:#16243f;color:#fff;font-size:12px;font-weight:800;\">2<\/span><\/p>\n<div><strong style=\"display:block;color:#16243f;font-size:16px;\">Paper Two<\/strong><span style=\"display:block;color:#687386;font-size:11px;\">Accounting and Auditing<\/span><\/div>\n<\/div>\n<div style=\"padding:18px;\">\n<div style=\"display:grid;gap:8px;\">\n<div style=\"display:flex;align-items:center;gap:9px;color:#16243f;font-size:13px;font-weight:700;\"><span style=\"color:#b5181a;\">\u2713<\/span> Cost Accounting<\/div>\n<div style=\"display:flex;align-items:center;gap:9px;color:#16243f;font-size:13px;font-weight:700;\"><span style=\"color:#b5181a;\">\u2713<\/span> Financial Accounting<\/div>\n<div style=\"display:flex;align-items:center;gap:9px;color:#16243f;font-size:13px;font-weight:700;\"><span style=\"color:#b5181a;\">\u2713<\/span> Management Accounting and Accounting Theory<\/div>\n<\/div>\n<div style=\"margin-top:14px;padding:14px;border:1px solid #dfe4ea;border-radius:16px;background:#f7f6f3;\"><strong style=\"display:block;margin-bottom:9px;color:#16243f;font-size:12.5px;\">International Standards on Auditing (ISA)<\/strong><\/p>\n<div style=\"display:grid;gap:7px;\">\n<div style=\"display:flex;align-items:center;gap:10px;\"><b style=\"direction:ltr;unicode-bidi:isolate;flex:0 0 62px;color:#b5181a;font-size:11.5px;\">200\u2013299<\/b><span style=\"color:#687386;font-size:11.5px;\">General Principles and Responsibilities<\/span><\/div>\n<div style=\"display:flex;align-items:center;gap:10px;\"><b style=\"direction:ltr;unicode-bidi:isolate;flex:0 0 62px;color:#b5181a;font-size:11.5px;\">300\u2013499<\/b><span style=\"color:#687386;font-size:11.5px;\">Risk Assessment and Response to Assessed Risks<\/span><\/div>\n<div style=\"display:flex;align-items:center;gap:10px;\"><b style=\"direction:ltr;unicode-bidi:isolate;flex:0 0 62px;color:#b5181a;font-size:11.5px;\">500\u2013599<\/b><span style=\"color:#687386;font-size:11.5px;\">Audit Evidence<\/span><\/div>\n<div style=\"display:flex;align-items:center;gap:10px;\"><b style=\"direction:ltr;unicode-bidi:isolate;flex:0 0 62px;color:#b5181a;font-size:11.5px;\">600\u2013699<\/b><span style=\"color:#687386;font-size:11.5px;\">Using the Work of Others<\/span><\/div>\n<div style=\"display:flex;align-items:center;gap:10px;\"><b style=\"direction:ltr;unicode-bidi:isolate;flex:0 0 62px;color:#b5181a;font-size:11.5px;\">700\u2013799<\/b><span style=\"color:#687386;font-size:11.5px;\">Conclusions and Auditor&#8217;s Report<\/span><\/div>\n<div style=\"display:flex;align-items:center;gap:10px;\"><b style=\"direction:ltr;unicode-bidi:isolate;flex:0 0 62px;color:#b5181a;font-size:11.5px;\">800+<\/b><span style=\"color:#687386;font-size:11.5px;\">Specialized Areas<\/span><\/div>\n<\/div>\n<\/div>\n<div style=\"margin-top:11px;padding:14px;border:1px solid #dfe4ea;border-radius:16px;background:#f7f6f3;\"><strong style=\"display:block;margin-bottom:9px;color:#16243f;font-size:12.5px;\">Accounting and Financial Reporting Standards<\/strong><\/p>\n<div style=\"display:grid;gap:6px;color:#3f4a5d;font-size:11.5px;line-height:1.7;\"><span>\u2713 Conceptual Framework for Financial Reporting<\/span><span>\u2713 IAS <span style=\"direction:ltr;unicode-bidi:isolate;\">1 \u2013 IAS 41<\/span><\/span><span>\u2713 IFRS <span style=\"direction:ltr;unicode-bidi:isolate;\">1 \u2013 IFRS 17<\/span><\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><!-- ========== 7. TERMS ========== --><\/p>\n<div style=\"margin-bottom:clamp(30px,4vw,46px);\">\n<h3 style=\"margin:0 0 14px;color:#16243f;font-size:clamp(23px,2.6vw,32px);line-height:1.3;font-weight:800;text-align:left;\">Clear access, no hidden details. <\/h3>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:10px;\">\n<div style=\"padding:17px;border:1px solid #dfe4ea;border-radius:18px;background:#f7f6f3;\"><strong style=\"display:block;margin-bottom:5px;color:#16243f;font-size:13.5px;\">Subscription Duration<\/strong><span style=\"display:block;color:#687386;font-size:12.5px;line-height:1.7;\">18 months, starting upon first login to SarhOnline, not from the purchase date.<\/span><\/div>\n<div style=\"padding:17px;border:1px solid #dfe4ea;border-radius:18px;background:#f7f6f3;\"><strong style=\"display:block;margin-bottom:5px;color:#16243f;font-size:13.5px;\">Number of Devices<\/strong><span style=\"display:block;color:#687386;font-size:12.5px;line-height:1.7;\">Student account works on two devices.<\/span><\/div>\n<div style=\"padding:17px;border:1px solid #dfe4ea;border-radius:18px;background:#f7f6f3;\"><strong style=\"display:block;margin-bottom:5px;color:#16243f;font-size:13.5px;\">Platform<\/strong><span style=\"display:block;color:#687386;font-size:12.5px;line-height:1.7;\">Question bank and study tools on <span style=\"direction:ltr;unicode-bidi:isolate;\">online.sarhint.com<\/span><\/span><\/div>\n<\/div>\n<\/div>\n<p><!-- ========== 8. FINAL CTA ========== --><\/p>\n<div style=\"display:flex;align-items:center;justify-content:space-between;gap:20px;flex-wrap:wrap;padding:clamp(24px,3vw,34px);border-radius:28px;background:#b5181a;color:#fff;\">\n<div style=\"max-width:640px;\">\n<div style=\"color:#fff;font-size:clamp(21px,2.4vw,27px);font-weight:800;line-height:1.35;margin-bottom:6px;\">Try before you subscribe.<\/div>\n<div style=\"color:#ffe5e8;font-size:13.5px;line-height:1.8;\"> Create an account on SarhOnline and try a free sample of the question bank, books, and cards, and chat with &#8216;Allam&#8217; before deciding.  <\/div>\n<\/div>\n<p><a class=\"sjq-btn sjq-btn-white\" href=\"https:\/\/online.sarhint.com\" target=\"_blank\" rel=\"noopener\" style=\"display:inline-flex;align-items:center;justify-content:center;min-height:48px;padding:11px 22px;border-radius:999px;background:#fff;color:#16243f;text-decoration:none;font-size:15px;font-weight:800;white-space:nowrap;\"> Start the Free Sample <\/a><\/div>\n<\/div>\n<\/div>\n<div class=\"spx\" dir=\"ltr\">\n<div class=\"spx-sec\">\n<div class=\"spx-eb\">FAQ<\/div>\n<h3>What people ask before they enrol<\/h3>\n<div class=\"spx-faq\">\n<details class=\"spx-qa\">\n<summary>What exactly is included in the JCPA question bank subscription?<\/summary>\n<p>You get 4,000+ questions in Arabic \u2014 over 3,500 multiple-choice questions and over 800 written questions and practical cases \u2014 each with its own explanation, plus 2,215 review cards in 7 sets, mock exams, and performance reports. The subscription also includes &#8216;Allam&#8217;, the smart JCPA study assistant.<\/p>\n<\/details>\n<details class=\"spx-qa\">\n<summary>How long is the subscription valid, and when does it start?<\/summary>\n<p>The subscription is valid for 18 months. The period starts on your first login to SarhOnline, not from the purchase date, so buying early does not cost you study time.<\/p>\n<\/details>\n<details class=\"spx-qa\">\n<summary>How do I access the question bank after purchase?<\/summary>\n<p>The question bank and all study tools run on the SarhOnline platform at online.sarhint.com. Your student account works on up to two devices.<\/p>\n<\/details>\n<details class=\"spx-qa\">\n<summary>Does the bank cover both JCPA exam papers?<\/summary>\n<p>Yes. Paper One covers legislation and taxes (including income tax and sales tax), and Paper Two covers accounting and auditing, including the ISA auditing standards, the conceptual framework, and IAS 1\u201341 and IFRS 1\u201317. Questions are indexed under 172 topics, so you can drill into one area or build a custom exam across several.<\/p>\n<\/details>\n<details class=\"spx-qa\">\n<summary>What is &#8216;Allam&#8217; and what can it do for me?<\/summary>\n<p>&#8216;Allam&#8217; is a smart study assistant built on the JCPA books and Sarh&#8217;s question bank, not on general information. It explains any question or concept in Arabic step by step, grades your written answers out of 100 with reasons for deductions, and adjusts your study plan as you progress.<\/p>\n<\/details>\n<details class=\"spx-qa\">\n<summary>Are the mock exams similar to the real exam?<\/summary>\n<p>The mock exams are prepared by Sarh&#8217;s subject specialists inside an interface that simulates the JCPA exam in design, timing, navigation, and mark-for-review. You can also build your own exam from the question bank based on the topics you want to focus on, with a detailed report on topics and weaknesses afterwards.<\/p>\n<\/details>\n<details class=\"spx-qa\">\n<summary>Can I try the platform before buying?<\/summary>\n<p>Yes. Create a free account on SarhOnline and try a free sample of the question bank, books, and review cards, and chat with &#8216;Allam&#8217; before you decide.<\/p>\n<\/details>\n<\/div>\n<\/div>\n<div class=\"spx-sec\">\n<div class=\"spx-eb\">Related products<\/div>\n<h3>Pairs well with this<\/h3>\n<div class=\"spx-rel\"><a href=\"https:\/\/sarhgroups.com\/en\/products\/jcpa-certified-jordanian-public-accountant-course\"><b>JCPA Course<\/b><span>The full live training course for the same certification; the question bank is its natural practice companion.<\/span><\/a><a href=\"https:\/\/sarhgroups.com\/en\/products\/jcpa-jordanian-certified-public-accountant-curriculum-with-question-bank\"><b>JCPA Curriculum Books<\/b><span>The certification study books that the question bank (and &#8216;Allam&#8217;) are built around.<\/span><\/a><a href=\"https:\/\/sarhgroups.com\/en\/products\/question-bank-renewal\"><b>Question Bank Renewal<\/b><span>Direct follow-on product for buyers whose 18-month subscription is expiring.<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<p><!-- sarh-schema-v2 --><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"@id\":\"https:\/\/sarhgroups.com\/en\/products\/electronic-jordanian-certified-public-accountant-jcpa-question-bank#faq\",\"inLanguage\":\"en\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What exactly is included in the JCPA question bank subscription?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"You get 4,000+ questions in Arabic \u2014 over 3,500 multiple-choice questions and over 800 written questions and practical cases \u2014 each with its own explanation, plus 2,215 review cards in 7 sets, mock exams, and performance reports. The subscription also includes 'Allam', the smart JCPA study assistant.\"}},{\"@type\":\"Question\",\"name\":\"How long is the subscription valid, and when does it start?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The subscription is valid for 18 months. The period starts on your first login to SarhOnline, not from the purchase date, so buying early does not cost you study time.\"}},{\"@type\":\"Question\",\"name\":\"How do I access the question bank after purchase?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"The question bank and all study tools run on the SarhOnline platform at online.sarhint.com. Your student account works on up to two devices.\"}},{\"@type\":\"Question\",\"name\":\"Does the bank cover both JCPA exam papers?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. Paper One covers legislation and taxes (including income tax and sales tax), and Paper Two covers accounting and auditing, including the ISA auditing standards, the conceptual framework, and IAS 1\u201341 and IFRS 1\u201317. Questions are indexed under 172 topics, so you can drill into one area or build a custom exam across several.\"}},{\"@type\":\"Question\",\"name\":\"What is 'Allam' and what can it do for me?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"'Allam' is a smart study assistant built on the JCPA books and Sarh's question bank, not on general information. 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